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Village of Lyons Falls – Financial Management (2013M-393)
… year’s operations. Village officials indicated that they have taken steps to begin addressing the general fund’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Village of Suffern – Budget Review (B21-6-2)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Norwich – Justice Court (S9-14-3)
… determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Review of Growe Technologies Inc.
… and paid reasonable prices for those services. Background In January 2009 through federal legislation, the Centers for … health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a subsequent, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… and economic growth must guide future investments for New York, but the city is facing serious challenges, … Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressChateaugay Central School District – Leave Accruals (2016M-149)
… in Clinton County. The District, which operates one school with approximately 550 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation … payments process and ensure that all separation payments have adequate and consistent supporting documentation with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andLiberty Central School District – Budget Review (B4-14-6)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters … in the proposed budget are reasonable. District officials have prepared a projection of year-end fund balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard … officials did not adequately secure user account access to the network and shared network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andState Agencies Bulletin No. 1795
… agencies that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement … 2020 plan year is $17,067.00. Affected Employees Tier 6 NYCERS, NYCTRS, and NYCBERS members eligible for overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … protection services to the residents of the Altona Fire District, is governed by 13 officers elected by Company … between Company bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mCampbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New York State (State) aid for special education and homeless students. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Genesee County – Court and Trust Funds (2024-C&T-7)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Agency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an … complies with the tax levy limit because it includes a tax levy of $12,079,830, which is within the limits established by law. Key Recommendation In adopting the 2025-26 budget, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Fairview Fire District – Financial Operations (2024M-138)
… minutes did not always contain complete information on formal Board actions and were not made available for … agreed with the recommendations and indicated they have initiated and will continue to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report … controls over collections. The Clerk generally agreed with our recommendations and indicated she has initiated …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106CUNY Bulletin No. CU-625.5
To provide agencies with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
To provide agencies with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
To provide agencies with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payroll